2005 Audit Report

Due to its large size, this report has been divided into five parts to make it easier and faster to download.

 2005 County Audit – Part 1
Includes: Table of Contents; Independent Auditor’s Report; Managements Discussion and Analysis (Pages III – XVII)

 2005 County Audit – Part 2
Includes: Statement of Net Assets; Statement of Activities; Balance Sheet – Governmental Funds; Balance Sheet – Proprietary Funds; Statement of Fiduciary Net Assets
(Pages 1-16)

 2005 County Audit – Part 3
Includes: Notes to Financial Statements: Note 1 – Summary of Significant Accounting Policies; Note 2 – Cash and Investments; Note 3 – Capital Assets
(Pages 17-39)

 2005 County Audit – Part 4
Includes: Notes to Financial Statements: Note 4 – Long Term Obligations
(Pages 40-58)

 2005 County Audit – Part 5
Includes: Notes to Financial Statements: Note 5 – Pension Plans; Note 6 – Classification of Net Assets; Note 7 – Prior Period Adjustments; Note 8 – Deficit Fund/Net Asset Balances; Note 9 – Self Assurance; Note 10 – Subsequent Events; Note 11 – Negative Budget Variances
(Pages 59-67)